Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Demand against Retention of the service tax collected on behalf ...


Tribunal Overturned: High Court Rules Service Tax Fully Remitted, Demand Against Appellant Dismissed.

February 8, 2024

Case Laws     Service Tax     HC

Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted the entire amount of service tax collected either to the principal or directly to the Department. - The High court concluded that the Tribunal's finding regarding the retention of service tax was unsustainable, as it was contrary to the admitted factual backdrop of the case. Consequently, the demand raised against the appellant set aside.

View Source

 


 

You may also like:

  1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  2. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  3. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  4. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  5. The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

  6. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  7. CESTAT allowed refund claims for service tax wrongly collected and paid on 'construction of complex' services during September 2008 to May 2010. Following KVR...

  8. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  9. Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service...

  10. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  11. Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

  12. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

  13. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  14. Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

  15. CESTAT ruled that reimbursable expenses received by service providers alongside service fees are not subject to service tax, following SC's precedent in Intercontinental...

 

Quick Updates:Latest Updates